Allahabad Court January 1983 Judgments
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Commissioner of Sales Tax Vs. Sterling Machine Tools
Court: Allahabad
Decided on: Jan-11-1983
Reported in: [1983]53STC90(All)
B.N. Sapru, J.1. This is a revision by the Commissioner of Sales Tax. The Sales Tax Officer, Mobile Squad, on 12th December, 1980, checked truck No. UPI 3468 and found that it was carrying 32 engines, 32 pumps and two couplings. The goods receipt was issued by the transport company, Southern Eastern Railway. The, way-bill in which the details of the goods were mentioned, was supposed to be of 12th December, 1980, but the date in the bills and the receipt read as 16th December, 1980. The Sales Tax Officer, in-charge of the squad, brought the truck back to the premises of the dealer and handed it over to the custody of the watchman. The stock register was signed and the goods found in the truck were found to have been entered in the account books under the date 12th December, 1980.2. The Sales Tax Officer, S. I. B., being of the opinion that it was a case where a penalty was likely to be imposed under Section 15-A(o), directed the assessee to deposit an amount of Rs. 28,560 for the relea...
Commissioner of Income-tax Vs. Satish Chandra
Court: Allahabad
Decided on: Jan-10-1983
Reported in: (1983)34CTR(All)321; [1983]143ITR330(All); [1983]13TAXMAN225(All)
R.M. Sahat, J. 1. On the direction of this court the Income-tax Appellate Tribunal, Delhi Bench 'B', has submitted the following question of law for the opinion of this court :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in deleting the addition of Rs. 15,590 made by the Income-tax Officer Under Section 40A(3) of the Income-tax Act, 1961 ?'2. Facts in brief, giving rise to this reference, are that the assessee, an individual, derived income from sale of paper, stationery, copies, etc. In the course of assessment proceedings, the ITO found that four payments in cash beyond Rs. 2,500 were made. As the assessee failed to explain the circumstances in which these payments were not made either by crossed cheque or bank draft, the ITO disallowed it Under Section 40A(3) and added these in his income. In the appeal before AAC the assessee filed certificates from the suppliers stating that they were not willing to accept cheque. The appellate authori...
Bijai Kumar Shanker Singh Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Jan-10-1983
Reported in: [1983]53STC86(All)
B.N. Sapru, J.1. The assessee is a brick kiln owner. The assessee's account books were rejected and the disclosed turnover was enhanced by the Sales Tax Officer. The assessee appealed to the Assistant Commissioner (Judicial) who confirmed the rejection of the account books by the Sales Tax Officer but reduced the turnover determined by the Sales Tax Officer. On further appeal, the Tribunal upheld the rejection of the account books but reduced the turnover.2. Aggrieved, the assessee has filed the present revision.3. The learned counsel for the assessee submits that there was no ground on which the assessee's turnover could be rejected. He submits that the fact that the account books were not available at the brick kiln at the time of survey, is no ground for rejection of the account books.4. The non-production of the account books at the time of survey is not necessarily a ground for the rejection of the account books which are otherwise found to be in order.5. One of the grounds given ...
Flowmore Private Limited Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Jan-10-1983
Reported in: [1983]53STC88(All)
B.N. Sapru, J.1. This is a revision by the assessee and pertains to the year 1970-71.2. The assessee is a private limited company. It has a factory at Ghaziabad and head office at Delhi. The head office entered into a contract of sale for the supply of flowmore size 10 X 10' acquaseal, heavy duty, single stage, horizontal centrifugal pump specially designed for ash slurring pumping set having a rated capacity of 600 cubic metre per hour at a total dynamic head of 15 meters of water-head running at approximately 735 RPM speed complete with multi V-belt, variable sheave drive and suitable Siemens make 100 H.P., 960 RPM 415 volts, 3 ph. 5 cycles, A.C. motor having class 'E' insulation in TEFC enclosure. The contract provided that the motors should be provided with space heaters for 230 volts, single phase, 50 cycles, A.C. supply. It was laid down that the motors shall be suitable for operation at an ambient temperature of 50C. Only the pumps were manufactured at the factory at Ghaziabad. ...
Commissioner, Sales Tax Vs. Good Luck Rubber and Allied Industries
Court: Allahabad
Decided on: Jan-07-1983
Reported in: [1983]53STC388(All)
B.N. Sapru, J.1. This is a revision by the Commissioner and pertains to the assessment year 1970-71.2. The assessee carried on business in paddle of tricycle, brake, timber, etc. The State Government in exercise of its powers under Section 4-A of the Sales Tax Act issued Notification No. ST-10225/X dated 9th January, 1970, wherein it was stated : 'Now, therefore, in exercise of the powers under Section 4-A of the U.P. Sales Tax Act, 1948, (U.P. Act No. XV of 1948), the Governor is pleased to declare that the turnpver in respect of the said goods manufactured by the said industrial units shall be exempt from payment of sales tax for a period of three years with effect from the date of publication of this notification in the official Gazette.' At Sl. No. 1 is mentioned M/s. Good Luck Rubber and Allied Industries and the date of starting production is August, 1968. This was followed by Notification No. ST-2669/X-902(8)-70 dated 16th April, 1970, which notification runs thus :In exercise o...
Manohar Lal Agarwal Vs. Central Board of Direct Taxes and ors.
Court: Allahabad
Decided on: Jan-06-1983
Reported in: (1983)36CTR(All)73; [1984]145ITR101(All); [1983]15TAXMAN161(All)
R.M. Sahai, J. 1. By way of this petition the petitioner seeks quashing of the order dated 4th December, 1978, passed by the CBDT declining to interfere with the order dated 24th March, 1977, passed by the CWT, Kanpur, rejecting the waiver application filed by the petitioner Under Section 18B of the W.T. Act, 1957. Two other orders dated March 20, 1975, and October 4, 1977, passed by the WTO levying penalty and the order of CWT rejecting another waiver application respectively have also been challenged. 2. Before examining the correctness of these orders we may notice facts in brief. In 1972, instructions appear to have been issued by the CBDT to the Commissioners of Income-tax and Wealth-tax to persuade assessees to make voluntary disclosures in what has been described in the petition as mass communication programme. On July 27, 1972, the petitioner moved an application before CIT disclosing voluntarily a sum of Rs. 50,000 earned in stray activities in the iron trade which was not sho...
Rajasthan General Trading Company Vs. Commissioner, Sales Tax
Court: Allahabad
Decided on: Jan-06-1983
Reported in: [1983]53STC101(All)
B.N. Sapru, J.1. The assessee had filed a revision before the Judge (Revisions) who issued a notice to the assessee to show cause as to why he should not be treated as a manufacturer of the waste newsprint which the assessee had purchased and thereafter sold.2. The Judge (Revisions) was of the view that since the assessee had purchased odd size newsprint from the newspaper in Lucknow and sent it and then converted the same into writing paper and sold it to the newspaper he was a manufacturer of writing papers. He was accordingly taxed.3. In this revision it is asserted that what the assessee purchased was odd size newsprint. After cutting it he again sold it back to the newspaper for the use as newsprint in magazine, etc., where the size of the page is smaller. It is Submitted by the counsel that by merely cutting the paper into a different size, the assessee did not become the manufacturer of the newsprint.4. The newsprint is subject to a single point taxation and it has already borne...
Rajendra Vs. Distt. Supdt., Jail and ors.
Court: Allahabad
Decided on: Jan-06-1983
Reported in: 1983CriLJ1235
N.N. Sharma, J.1. This petition under Article 226 of the Constitution of India is directed against detention order Dt/- 16th October, 1982 recorded by Sri B. B. Sinha, District Magistrate, Morada-bad, questioning the validity of the continuous detention of the detenu under the provisions of National Security Act.2. The detenu surrendered on 20th October, 1982 and is in detention since then.3. The detention order was served on detenu while he was in jail in connection with Crime No. 459 of 1982.4. It appears that the validity of the impugned order has mainly been assailed on the grounds laid by the petitioner in paras, Nos. 25, 26 and 27 of his petition. It was laid in paragraph No. 25 of the petition that on 3rd December, 1981 the petitioner demanded 12 papers which were relevant to the preferring of representation by the detenu and were pertinent to the grounds relied upon by the detaining authority. It appears that all those documents were not supplied to the detenu; in para No. 16 o...
Chandra Metal Company Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Jan-05-1983
Reported in: [1983]53STC102(All)
B.N. Sapru, J.1. This is a revision by the assessee. The assessee's accounts version was rejected and the turnover of the assessee was determined at Rs. 20 lakhs by the Sales Tax Officer. The assessee appealed. The A.C.J. while upholding the rejection of the accounts determined the assessee's turnover at 19 lakhs. The assessee as well as the Commissioner, Sales Tax, were aggrieved by the decision of the A.C.J. and both of them appealed to the Sales Tax Tribunal. The Commissioner, Sales Tax, in his appeal prayed that the order of the A.C.J. be set aside and the turnover determined by the assessing authority be accepted while the assessee prayed that his account books be accepted and the disclosed turnover be also accepted.2. It transpired that at the hearing of the appeal the counsel for the Commissioner, Sales Tax, pointed out that according to the assessee his opening stock and closing stock were almost the same and that his turnover was Rs. 17,28,449 though he had imported goods from...
Budhar Singh and Sons Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Jan-04-1983
Reported in: (1983)34CTR(All)322; [1983]142ITR180(All); [1983]13TAXMAN317(All)
R.M. Sahai, J. 1. The Income-tax Appellate Tribunal has referred the following question of law for the opinion of this court: ' Whether, on the facts and in the circumstances of the case, the order of the Appellate Tribunal upholding the penalty order under Section 271(1)(a) of the Act was justified ?' 2. Facts, in brief, are that the assessee, a partnership firm, carried on business in foodgrains and oilseeds on wholesale basis. The previous year relevant to the assessment year 1967-68 was the first year of its business. For this year a return should have been filed on September 30, 1967, but it was filed on March 16, 1970. The income shown in the return was Rs. 2,351 which, however, was not satisfactory, and the ITO imposed a penalty of Rs. 6,550. The ITO also issued a show-cause notice to the assessee for its default in filing the return under Section 139(1) of the Act and after considering the explanation as not satisfactory, imposed a penalty of Rs. 6,550. The order was upheld by ...
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